Liechtenstein

*Updated June 2020*

Legal system

The country of Liechtenstein was established in 1719. By virtue of its constitution, adopted in 1921, Liechtenstein is a civil-law jurisdiction structured as a constitutional hereditary monarchy within a democratic parliamentary framework and has remained politically stable since the 18th century. Liechtenstein’s legal provisions draw heavily from both Austrian and Swiss law and its court hierarchy is divided into the Court of Justice in the first instance, the Court of Appeal in the second instance and the Supreme Court in the third instance.

Liechtenstein allows the creation of a number of well-known entity types (some of which are set out below). Liechtenstein is the only country that has introduced the corporate form of an establishment (see below) into its body of law and was the first (and for decades remained the only) country in mainland Europe to adopt the concept of common-law trusts despite being a civil-law jurisdiction. The Persons and Companies Act (Personen- und Gesellschaftsrecht) (the PC Act), insofar as it relates to trusts, bears the hallmarks of common law as it is based on general principles of trust law drawn extensively (though not exclusively) from Anglo-American precedents.

Quick links

• Legal system
• Inheritance and succession
• Estate planning
• Taxation
• Residence and domicile
• Other relevant information

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Inheritance and succession

Family law and defined inheritance rules

The nationality of the deceased is, in most cases, relevant to ascertain whether the deceased's estate is subject to Liechtenstein law, though it is possible for a foreign descendant to choose an inheritance law other than their national law. Where an estate is subject to Liechtenstein law, it is the descendant’s nationality that will define which of Liechtenstein’s inheritance laws will apply in each specific case. The principal laws in Liechtenstein relating to inheritance issues are the Civil Code (Allgemeines Bürgerliches Gesetzbuch (the Code) (art.762 et seq. the Code), the Judicature Act (Jurisdiktionsnorm) and the International Private Law Act (Gesetz über das Internationale Privatrecht (the IPL Law)).

The right of inheritance in Liechtenstein law is founded on three mutually non-exclusive bases: last will (testament), hereditary contract (Erbvertrag) and statutes (Gesetz).

Succession

While inheritance tax was abolished in 2011, Liechtenstein has a forced-heirship succession regime which sets a mandatory statutory minimum (but no maximum) share of a deceased person's estate to be allocated to heirs. The statutory shares of a person's estate are regulated by parental order (children and grandchildren first, then parents and siblings, then grandparents, then great grandparents), whereby the closer parental line excludes the next. Spouses inheriting together with children have a statutory portion of one-third of the estate while the remaining two-thirds being split between the children. Spouses inheriting together with parents and siblings (if there are no children and remoter issue) have a statutory portion of two-thirds of the estate and the grandparents and siblings share the remaining one-third.

The statutory order of shares to the estate may be altered by provisions in a last will as long as the alteration does not result in a reduction of shares for children, spouse and of the parents below the statutory minimum. Close relatives (children, parents) as well as the spouse are entitled to a statutory mandatory share of the estate, which for children and surviving spouse amounts to one-half and for parents to one-third of the statutory share of the estate to which they would have been entitled on intestacy. Only in specific cases might a last will be allowed to deprive an heir from their statutory share of the estate (such as committing acts of ingratitude or serious criminal offences).

Finally, any voluntary conveyance made by the deceased within a two-year period before their death to any other person than the children (or the deceased's parents if they died without issue) or spouse, shall be taken into account as forming part of the estate for the purposes of calculating the statutory share of forced heirs (unless the gift was made for charitable reasons).

Probate process

In Liechtenstein, the estate court issues a certificate of inheritance to those heirs who have formally accepted their inheritance shares. Liechtenstein law does not, however, require a court to issue a ‘probate’ or confirmation of the legal validity of a will, together with the appointment of an executor. 

Mental capacity

Liechtenstein does not have a special mental capacity law.

According to the PC Act, however, any natural or legal person is able to have legal rights and obligations (art.9, PC Act) provided they are 18 years old or duly incorporated as the case may be, and able to judge the consequences of their own behaviour (art.11, PC Act). Further provisions in relation to mental and physical incapacity, as well as the topic of guardianship, are set out in the Code. A person of sound mind may nevertheless appoint a 'trustworthy person' in advance to manage their financial affairs should they become mentally incapacitated (ie issue an advance directive) and record their decisions relating to the medical care that they would (not) wish to receive in the future.

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Estate planning

Use of trusts in estate planning

The PC Act (chapter 16, arts. 897–932) governs trusts but may, however, be superseded by specific terms set out in individual trust instruments. Article 897 of the PC Act defines a trustee as 'a person, firm or corporate entity to whom another (the settlor) transfers movable or immovable property, something of monetary value or a right (as trust property) with the obligation to administer or use such trust property in their own name as an independent owner but for the benefit of one or more third parties (beneficiaries) with effect towards all other persons'.

From a practical perspective, Liechtenstein trusts are extremely flexible vehicles for estate-planning purposes as they may be of unlimited duration since there is no rule in Liechtenstein against accumulations or perpetuities. To afford the greatest possible freedom to settlors located anywhere in the world, a Liechtenstein trust may be settled irrevocably or revocably and for the benefit of persons or any purpose (charitable or otherwise) as long as it is not illegal, immoral or impossible. It is also possible under Liechtenstein law to settle a pure purpose trust where there is no individually identified or identifiable beneficiary. The fully discretionary trust is often favoured over a trust with fixed beneficial interests, as the trustee of a discretionary trust has overriding discretion as to the appointment of beneficiaries and distribution of trust assets (albeit always subject to any powers reserved to the settlor or a protector.

A professional Liechtenstein trustee is required to be licensed under the law of 1992 relating to fiduciaries; the liability of the trustee is unlimited and personal or, in the case of co-trustees, joint and several (art.924 of the PC Act). It is not uncommon for the settlor to reserve the powers of investment over the trust fund and for a protector to be appointed so as to provide checks and balances within the structure.

Every trust created for a period in excess of 12 months must, before the expiry of the first year, either be recorded in the Commercial Register or deposited at the registry. The information required to be recorded in the Commercial Register is merely the name of the trust, the date of its creation, its (maximum) duration, and the name and address of the trustee, whereas the trust deed must be deposited at the Commercial Register if this option is chosen. The Commercial Register must, in due course, be informed of any changes to the details it holds on record.

Use of Foundations in estate planning

Liechtenstein's Foundation Law dates back to 1926 and has provided the basis for similar legislation in a number of other countries. Following a revision of the Foundation Law in 2009, art.552 ss.1–41 of the PC Act now regulates Foundations. Clients from civil-law jurisdictions often find Foundations easier to comprehend as Foundations are legal entities in their own right (unlike trusts, which do not have a separate legal personality from that of their trustee).

Foundations may be set up for an indefinite period of time for the benefit of individuals (having a fixed or discretionary interest) as well as charitable and non-charitable purposes. Detailed provisions concerning beneficial interests are usually set out in by-laws of the Foundation (rather than the Foundation's statutes) for privacy and flexibility. The assets of the Foundation are managed by the Foundation board/council (typically professional service providers) in accordance with the Foundations statutes and by-laws.

According to art.180a of the PC Act, at least one of the members of the Foundation council must be a person who is either

• a national of a contracting state to the Agreement on the European Economic Area or
• a citizen or a legal entity incorporated under the laws of a country having a state treaty agreement with Liechtenstein

and holds a trustee license in accordance with the Trustees Act (Treuhändergesetz) or be otherwise authorised under art.180a of the PC Act. Liechtenstein Foundations are also required to have a legal representative in Liechtenstein who provides it with a registered office and will serve as point of contact for the authorities including the tax authority and the Public Register Office.

Both private Foundations engaging in commercial activity and charitable Foundations must be registered in the Commercial Register and will only acquire legal personality upon registration. Other private Foundations which are not subject to registration may be created without registration but must, within 30 days from the date of establishment, send to the MoJ a notice of formation confirming, inter alia, the Foundation's name, place of tax residence, purpose, date of establishment, duration, details regarding Foundation board/council.

Estate-planning benefits of trusts and Foundations

Trusts and foundations are generally used in order to:

• plan multi-generational distributions to the founder's/settlor's chosen beneficiaries;
• avoid the potential costs and time delays associated with distributing wealth through testamentary dispositions;
• put the founder's/settlor's mind at ease with the knowledge that a trusted advisor is ready to carry out the founder's/settlor's wishes and protect the client’s/beneficiaries’ best interests;
• keep personal affairs as private as possible in an increasingly transparent environment;
• structure wealth with a view to leaving a lasting legacy that withstands the test of time, from the continuity of family businesses to traditions of charitable giving;
• mitigate risks arising out of changing political and economic circumstances; and
• create a robust structure to protect assets from by third parties.

Types of entities

The most commonly used forms are:

Liechtenstein AG (company limited by shares)
The legal form of an AG in Liechtenstein largely mirrors that of AGs from most continental European countries. The AG's capital is divided into shares of no set nominal value which may be bearer shares or registered shares. The AG's minimum capital is CHF50,000. The AG must appoint an auditor and submit annual audited accounts to the registrar. The AG is suitable for all economic purposes, in particular for active international commercial transactions, as holding entity or for asset management.

Liechtenstein Establishment
The Establishment, or Anstalt, is a corporate form recognised in the EU that is unique to Liechtenstein. It is an autonomous fund with or without beneficiaries that can be used as an instrument for a range of purposes as stipulated in the Establishment's statutes, including commercial purposes or for the administration of assets. The minimum capital for an Establishment is CHF30,000 (or CHF50,000 if the Establishment issues shares). It is particularly suitable for commercial transactions, while still serving as a versatile asset-management or holding company.

Liechtenstein Foundation
The Foundation is the most common form of legal entity in Liechtenstein. Assets with which the Foundation is endowed (the minimum Foundation capital is CHF30,000) become separate from the assets of the founder and are put to a specific purpose. The Foundation created is a separate legal entity. Foundations are best suited to the administration of assets and as a means of securing long-term, ordered succession. The Foundation is suitable only to a limited extent for the pursuit of commercial objects.

Trust settlement
The Liechtenstein trust settlement is based on the common-law model. This legal instrument can be used in a similar manner to the Foundation, but there is more flexibility as there are no similar restrictions of its purpose. The settlor transfers real or personal property or rights (as trust property) to the trustee, who is obligated to hold or make use of this trust property in their own name as an independent legal owner for the benefit of one or more third parties (beneficiaries). In contrast to the Foundation, a legal entity is not created. A trust does not have any minimum capital requirements.

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Taxation

Income tax system

In 2010, Liechtenstein substantially amended and modernised its tax system to comply with European tax standards and simultaneously promote Liechtenstein as an attractive location for active undertakings and private asset management vehicles, thus paving the way for Liechtenstein to enter into numerous new double taxation treaties.

Liechtenstein residents are liable to tax on their worldwide income and wealth except for profits from and net wealth in foreign businesses, foreign branches and foreign immoveable property. Non-resident employees of Liechtenstein employers are liable for tax only on income arising in Liechtenstein or received in the country, as well as business profits and profits attributable to immovable property located in Liechtenstein.

Personal income tax rates

For taxation purposes, an individual is either resident or non-resident; nationality is not a factor in determining the individual's tax status. Individuals are broadly considered to be Liechtenstein residents when they lawfully maintain a residence in Liechtenstein with the intention of remaining there other than temporarily, or if they are actually residing in Liechtenstein and performing an activity for gain, whether employed or self-employed. Married couples are taxed jointly and share one single tax identification number.

Income tax is charged on gross income from employment, including any monetary benefits, wherever earned or paid. The following assets are excluded from calculations for the purposes of calculating taxable income:

• motor vehicles for private use with a value up to CHF25,000;
• works of art made available for public viewings;
• tools and farm equipment necessary for the production of income up to a maximum value of CHF2,000; and
• real estate and business premises located outside Liechtenstein.

The rate of income tax applicable to a particular taxpayer depends on its level of taxable income and the particular town in which the taxpayer is resident, however, the maximum rate is about 21 per cent. In addition thereto, employees in Liechtenstein pay social security contributions amounting to 4.7 per cent of their gross pay (or up to a maximum of 11.78 per cent for those who are self-employed). Employment income and social security contributions are taxed at the source through a monthly withholding tax deducted by the employer.

While Liechtenstein no longer has a wealth tax, income tax is payable on 'deemed income' which is calculated as a percentage (currently 4 per cent) of the taxpayer's overall net wealth. Income from investments (for example, dividends, royalties, rentals, interest) is exempt from income tax and capital gains are not included in the chargeable income.

Any type of income deemed or received from a source other than a Liechtenstein employer must be declared on an annual tax return that is filed in late April each year. The tax authorities will then send the taxpayer an assessment of the tax due, which is then payable within 30 days after receipt of said assessment.

Corporate income tax rates

Liechtenstein's Tax Law (Steuergesetz) categorises companies (irrespective of their legal form) into one of two categories: ordinarily taxed companies and private asset structures.

Ordinarily taxed companies

Legal persons incorporated in Liechtenstein are generally subject to income tax on their taxable net income at 12.5 per cent, with a minimum amount due of CHF1,800 per annum, as well as additional tax on gains from the transfer of any real property located in Liechtenstein. The taxable net income consists of the gross income less allowable expenses. Dividends and capital gains on disposals of subsidiaries as well as receipts from foreign branches and foreign real estate will not be taken into account to calculate taxable net income, provided the criteria set out in art.15 of Liechtenstein's Tax Law are met. Losses may be carried forward indefinitely. Subject to anti-abuse regulations, the tax base for income tax purposes can be reduced by deducting a percentage of the entity's modified equity as 'equity interest' as business related expense. The rate of equity interest deduction is reviewed annually and is currently set at 4 per cent. 

Losses on investments are not deductible for tax purposes.

Dividends from equity holdings are taxed only in such instances where:

• dividends are received from a foreign company whose effective tax rate is less than 6.25 per cent, i.e. half of the standard corporate income tax rate of 12.5 per cent in Liechtenstein; and
• the nature of the company's income is mainly passive.

Private asset structures: 

Private, non-commercial legal entities that predominantly acquire, hold, manage and sell assets (including holding bankable assets, gold, artwork for instance) and meet the requirements set out in the PAS leaflet issued by the tax administration may apply to the tax authority for the status of private asset structure (PAS). PASs are subject only to a minimum tax of CHF1,800 per annum and are otherwise exempt from ordinary income tax. PASs, however, may not take advantage of any tax treaty benefits that Liechtenstein may be a party to.

It should be noted here that trusts are not required to file any tax returns and are always subject to an annual flat tax currently set at CHF1,800 per annum.

Place of effective control: foreign legal entities whose mind and management is exercised in Liechtenstein are, according to art.44(1) of the Tax Law, subject to unlimited tax liability in Liechtenstein and thus must be recorded in the Liechtenstein tax register. However, provided the foreign legal entity meets the PAS criteria, it may apply for PAS status and thus benefit from the aforementioned reduced tax rates applicable to PASs.

Capital gains tax

The taxation of capital gains made by companies was eliminated by the revised Tax Law that entered into force in 2011. The capital gains tax exemption on the sale of companies' shares does not apply where the shares sold are those of a company whose dividends would no longer be exempt from income tax as explained above.

Withholding tax rate 

Provided a treaty is in place, withholding tax on dividends may range from zero to 15 per cent and withholding tax on licences/royalties may vary from zero to 10 per cent (although, in both instances, it is in practice often zero per cent). In the absence of any treaty, the withholding tax rate is zero per cent.

Other taxes

Liechtenstein abolished its gift tax in 2011 and reduced its value added tax rate to 7.7 per cent in 2018 (down from 8 per cent).

Tax treaties and transparency

The Liechtenstein government declared on 12 March 2009 that it would adhere to the OECD standards in tax matters, which were brought about in an effort to combat tax evasion with enhanced tax transparency. In the ten years since, the number of double taxation treaties Liechtenstein has entered into with other countries has increased tenfold (from two in 2009 to 20 in 2019), with additional treaties signed but not yet in force. Its treaty partners are Andorra, Austria, Czech Republic, Georgia, Germany, Guernsey, Hong Kong, Hungary, Iceland, Jersey, Lithuania, Luxembourg, Malta, Monaco, San Marino, Singapore, Switzerland, United Kingdom, Uruguay and the United Arab Emirates.

The number of TIEAs entered into by Liechtenstein also increased over the past decade, from 11 in 2009 to 27 in 2019. Liechtenstein was one of the first to ratify the Common Reporting Standard (the OECD’s global standard for the exchange of information in tax matters) and implemented it in its domestic law on 1 January 2016. While this may have rendered a number of the aforementioned TIEAs obsolete, it led Liechtenstein to exchange information first in 2017 with the 28 EU Member States, followed by 32 additional countries in 2018 and a further 27 countries starting from 2019. A list of all of Liechtenstein’s current double taxation agreements and TIEAs may be found at www.llv.li/files/stv/int-uebersicht-dba-tiea-engl.pdf

On 6 December 2018, Liechtenstein introduced the Law on the Register of Beneficial Owners of Domestic Legal Entities (Gesetz über das Verzeichnis der wirtschaftlichen Eigentümer inländischer Rechtsträger) which, since it came into force on 1 August 2019, requires Liechtenstein entities to register their beneficial owners.

While the Liechtenstein definition of and information relating to beneficial owners largely follows OECD guidelines, Liechtenstein has sought to find a just balance between the need for privacy and the need for transparency. Thus, the FMA, the Financial Intelligence Unit and the public prosecutor's office can view the registered information relating to beneficial owners (the BO Information) in the context of the fight against money laundering and related preliminary offenses or the financing of terrorism (AML/CTF). The Ministry of Justice (MoJ) will only grant Liechtenstein financial institutions access to BO Information as a means of exercising their due diligence obligations on a case-by-case basis. Any third party seeking to obtain BO Information must pay a fee and prove to the MoJ that it has a legitimate interest (i.e. for the purpose AML/CTF) in accessing BO Information. A special committee tasked by the MoJ decides on such applications after weighing the interests of the persons involved.

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Residence and domicile

Special rules on becoming resident

A person wishing to stay in Liechtenstein for more than three consecutive months must apply for a residence permit, which is relatively difficult to obtain as the current policy of Liechtenstein's government is that the maximum number of foreign residents should not exceed one-third of Liechtenstein's population. A residence permit may be granted in connection with a working permit, while a non-working person might obtain a residence permit under more limited circumstances.

Domicile concept for gifts and inheritance

As Liechtenstein no longer has a gift or inheritance tax, the concept of domicile is not relevant in those instances.

Taxation of holdings by non-residents on death and of gifts

• Gifts: not applicable.
• Death: not applicable.

Reporting/auditing requirements

NO

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Other relevant information

Asset protection laws

Legitimate asset protection means guarding against future risks by creating flexible wealth structures in jurisdictions whose legislation protects the wealth structure from claims brought against it (often upon the settlor's/founder's death or in instances of insolvency/bankruptcy, divorce, family members' or excluded beneficiaries' feeling of entitlement to some benefit) by ensuring that assets are kept beyond the reach of illegitimate claimants.

Having ratified the Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition in 2006, Liechtenstein courts judge all preliminary issues relating to trusts (such as the validity of a trust) in accordance with the proper law of the trust in question. The Liechtenstein Constitutional Court has ruled that a mere reservation of a settlor’s rights or the existence of a mandate agreement between a settlor/founder and the trustee/ foundation council will not, per se, compromise the integrity of the trust/Foundation. However, the settlor/founder must not

• reserve any revocation and/or amendment rights; and
• be designated as the (ultimate) beneficiary of the trust/Foundation.

Specific statutory provisions exist to preclude the recognition of foreign judgments, exclude foreign inheritance laws and protect against creditors' claims.

• Foreign judgments can only be automatically enforced if they have been rendered by Austrian or Swiss courts. Foreign judgments from other countries are not directly enforceable in Liechtenstein, meaning that the case must be litigated before the Liechtenstein courts where pre-litigation hurdles may be relatively high. Liechtenstein's courts routinely demand pre-action deposits from foreign-resident claimants to ensure that any cost order maid in favour of the defendant(s) is capable of enforcement. Would-be claimants are also advised to bear in mind that the losing party in a claim will be ordered to pay the winning party’s lawyers’ fees, as well as court costs, and contingency fee arrangements are not permitted.
• In respect of the exclusion of foreign inheritance laws, any contribution of the settlor’s property to a Foundation or trust within two years of the founder's death is likely to curtail the rights of the settlor’s heirs if they are deprived of their compulsory share of the settlor’s estate. However, if any contested transfer to the Foundation/trust took place at least two years prior to the settlor/founder's death, and provided the founder/settlor had not reserved powers over the Foundation/trust, then that claim contesting the transfer will fail (art.783 para.3 of the Code).
• In Liechtenstein, a settlor's/founder's creditors may contest the settlement of assets into a trust/Foundation if they can prove (art.65(2) of the Liechtenstein Act on the Protection of Rights (Rechtssicherungsordnung (the RSO)) that the settlement was made with the intention to defraud the creditor(s) place it at a disadvantage vis-a-vis other creditors) (art.552 s. 38(1) of the PC Act and art.67 of the RSO). Creditors may only bring a claim ma within one year of the transfer of assets into a trust/Foundation (art.74 of the RSO), unless they are able to prove fraudulent intent in which case the period for bringing a claim will be five years from the date of the contested transfer (art.74 of the RSO). It is worthwhile to note that, where the law regulating a transfer of assets to a Foundation/trust is Liechtenstein law, the transfer may be challenged be under the laws of the country of residence of the foreign settlor and under Liechtenstein law (art.75 of the RSO).

Foreign currency restrictions

Liechtenstein allows free movement of capital.

Foreign ownership restrictions

There are no foreign ownership restrictions on businesses in most sectors.

The purchase of property by both foreign nationals and Liechtenstein nationals requires a legitimate interest as a prerequisite or must meet the criteria set out in art. 5 b) of the Law on Acquisition and Sale of Real Estate (Grundverkehrsgesetz).

AML/due diligence and other requirements and regulatory procedures for advisors

Liechtenstein's Due Diligence Act (Sorgfaltspflichgesetz (SPG)) and the Due Diligence Ordinance (Sorgfaltspflichtverordnung (SPV)) regulate banks and financial institutions, as well as attorneys, trustees, trust companies and representatives or members of the management of trust companies who are licensed under art.180a of the Act (cf. above).  

The due diligence duties set out in the SPG include the duty to

• identify one's contractual partner (art.6 of the SPG)
• ascertain the beneficial owner's identity taking a risk-based approach (art.7 of the SPG) and
• establish a profile of the business relationship that includes information about the beneficial owner's source of wealth and purpose (art.8 of the SPG).

Due diligence duties must be carried out as part of an ongoing, risk-adequate monitoring of business relationships classified into different risk levels (art.9 of the SPG) based on the risk factors stipulated in appendices 1 and 2 of the SPG. Professionals subject to the SPG must report suspicions of money laundering and related offences, organised crime, financing of terrorism to the Financial Intelligence Unit (art.17 of the SPG).

For companies, one must seek to identify all individuals who directly or indirectly hold or control more than 25 per cent of the shares or voting rights in, or otherwise exercise control over, the company. If this identification procedure does not lead to the identification of one or more beneficial owners, then one must identify members of the executive body of the company. Where a company is directly held by a natural person, Form C will be used to record the details of the individual; where a company is owned by a trust, Foundation or Establishment structured like a Foundation (and not like a company), then Form T will be used to record the information relating to each beneficial owner of the trust, Foundation or Establishment in question.

For trusts, Foundations and Establishments structured to resemble a Foundation (and not like a company), 'beneficial owner' includes the effective settlor(s)/founder(s), trustees / natural or legal persons who are members of the board, protectors, beneficiaries or those in whose interest the trust/Foundation/Establishment was primarily established and those persons who are ultimately in a position to exercise control over the entity in question. A separate Form T must be used for each beneficial owner, recording personal data (including nationality, residential address and TIN) and the nature of the beneficial ownership. Moreover, each time a distribution is made out of a discretionary settlement, the beneficiary receiving such a distribution must be identified as a beneficial owner using a Form D.

As supervisory authority, the FMA (an autonomous institution subject to public law whose independence is guaranteed by the fact that it reports exclusively to the Liechtenstein Parliament) ensures that market actors comply with the due diligence requirements set out in the SPG and SPV by carrying out regular audits of financial intermediaries’ due diligence files (either itself or via an audit firm appointed to do so on its behalf). Failure to comply with the SPG will be sanctioned by imposing severe criminal and financial penalties.

Other points of interest

Liechtenstein is a member of the UN, World Trade Organization (WTO), and the European Economic Area (EEA).

Key resources for further information

• LIPTF: www.thk.li
• Bankers’ Association: www.bankenverband.li
• Association of Lawyers: www.lirak.li
• Financial Market Authority: www.fma-li.li
• Liechtenstein’s laws in general: www.gesetze.li (German)
• Civil Code: www.gesetze.li/konso/1003.001
• Persons and Company Law: www.gesetze.li/konso/1926.004
• Tax Law: www.gesetze.li/konso/2010.340
• Liechtenstein government: www.regierung.li/default.aspx?lang=en
• PAS leaflet: www.llv.li/files/onlineschalter/Dokument-1510.pdf

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STEP branches in Liechtenstein

There is one STEP centre in Liechtenstein, which forms part of the STEP Swiss & Liechtenstein Federation, which represents the interests of members of branches/centres in Geneva, Lausanne, Basel, Zurich, Vaduz, Lugano and Lucerne/Zug.

• STEP Vaduz Centre

Firms in Liechtenstein

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Members in Liechtenstein

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